Hockey teams are masters at marketing their product. From t-shirts to caps, few companies sell their wares as well as professional hockey. Lately though, Canadian hockey clubs want to sell the public on a new product: tax relief for millionaire players and owners ahead of regular taxpayers. Like any good marketing strategy, the sales pitch from NHL owners is smartly packaged.

Before buying though, customers -- in this case Canadian taxpayers -- should be skeptical. Let's start with one overlooked reason Canadian NHL clubs are in trouble: skyrocketing player salaries. In 1990-91, the average NHL paycheque was $270,000 (US). That jumped to an estimated $1.2 million this year. As it is, 244 players will make over one million US dollars each. Although some clubs like Calgary will pay out a slightly lower average of $700,000 (US) per player, NHL salaries overall are way up.

Some argue that since other industries receive subsidies i.e. the aerospace industry in Quebec, another corporate hedgehog should be allowed at the taxpayer-funded trough. There's logic for you. Our mothers had it right when they told us that just because someone else jumps off a bridge, that's no reason for the rest of us to get itchy feet.

Fact is, Canadians already subsidize pro sports quite heavily. All those GM Place corporate boxes and company-owned season's tickets are nice business tax write-offs. Lots of taxpayer-owned corporations (Purolator and Via Rail) buy ads in NHL hockey rinks. The Government of Canada itself -- courtesy of you and me -- also buys ads in Ottawa's Corel Centre for example.

"But hockey is as Canadian as maple syrup and back bacon", some will cry. So is skiing. But taxpayers will not subsidize residents in the Lower Mainland who pay $50 to buy a lift ticket (never mind all the other expenses) in Whistler this weekend.

But shouldn't Canadians give NHL clubs some tax breaks to preserve the economic activity and much bigger tax revenues that accrue from professional hockey Remember that argument because you will hear it again and again. Remember too its basic flaw: tragic as it would be if some NHL clubs leave Canada, the disposable income Canadians now spend on hockey tickets and hot dogs would instead be spent elsewhere. It would not be thrown into the fireplace. The economic activity and resulting tax revenue from money now spent on hockey will occur elsewhere i.e. - skiing tickets, Friday night movies, and pro-wrestling events.

Truth is, all the arguments about over-taxation also apply to every other Canadian business and individual. The NHL teams argue that 40% of their revenues go to taxes. Sounds like the average tax take (at least) from your ordinary Canadian.

There is no question that NHL owners are bright, pro-Canadian entrepreneurs that should be applauded for their effort to keep professional hockey in Canada. But every business and individual in Canada is over-taxed both historically and vis-à-vis the United States. The difference is that most Canadians neither earn nor pay average salaries of over one million dollars. While there is nothing wrong with a generous wage, NHL teams should not expect tax breaks ahead of the long-suffering average taxpayer when their woes are caused in part by such salaries. The line forms from the rear gentlemen.